TO: Board of Supervisors
FROM: General Government Committee
MEETING DATE: May 16, 2017
DEPARTMENT CONTACT:
Supervisor Gjerde
PHONE:
463-4441
DEPARTMENT CONTACT:
Supervisor Brown
PHONE:
463-4441
ITEM TYPE: Consent Agenda
TIME ALLOCATED FOR ITEM: N/A
AGENDA TITLE:
title
Acceptance of Report out of Committee Clearing Referral Regarding California Government Code Section 26909 for the Replacement of Annual Audits of Special Districts with a Financial Review (Sponsor: Supervisors Gjerde and Brown - General Government Committee)
End
RECOMMENDED ACTION/MOTION:
recommendation
Accept the report out of Committee and clear referral regarding California Government Code Section 26909 for the Replacement of annual audits of special districts with a financial review.
End
PREVIOUS BOARD/BOARD COMMITTEE ACTIONS:
On April 18, 2017 this topic was referred by the Board of Supervisors to the General Government Committee. On May 8, 2017 the referral was presented as an agenda item for the General Government Committee's consideration.
SUMMARY OF REQUEST:
The Mendocino Local Agency Formation Commission (LAFCo) has been conducting Municipal Service Reviews (MSR) and Sphere of Influence (SOI) assessments of all Special Districts within Mendocino County as required by State law. Most recently, the LAFCo conducted and completed reviews of the Cemetery Districts. The review found that most of these Districts do not comply with State law that requires Annual Audits but do complete financial reviews that are then filed with the State Controller. Most of these Cemetery Districts do not have the revenue to cover the cost of an annual audit and struggle financially to manage their cemeteries. The Cemetery Districts are not the only Specials Districts that struggle financially in the County and have hardships meeting all their obligations yearly. It was discovered during the MSRs/SOIs of the Cemetery Districts that exceptions can be made to the annual audit man...
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